Present value of amounts due Assume that you are going to receive $540,000 in 10 years. The current market rate of interest is 12\%: a. Using the present value of 51 toble in Exhibit 5 , determine the present value of this amount compounded annually. Round to the nearest whole dollar. b. Why is the present value less than the $540,000 to be received in the future? The present value is less due to over the 10 years